Upload
others
View
1
Download
0
Embed Size (px)
Citation preview
CALIFORNIA CHART OF ACCOUNTS
CALIFORNIA FILM & TELEVISION TAX CREDIT PROGRAM 2.0
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
For Productions with CALs issued on or after July 1, 2016
NON-INDEPENDENT PROJECTS
In Zone only Principal Photography
(excludes Relocating Series – 1st Season)
June 2019
For Productions with CALs issued on or after July 1, 2016
The chart below is intended as a helpful guide. Qualified Expenditures are for pre-production, production, and post-
production - not for development, marketing, publicity, or distribution. Please read Budget Tagging and Tracking
Tips before budgeting your project.
Qualified expenditures qualify for tax credits. In order for purchases and rentals to qualify, they must be purchased
or rented and used in the state. In order for wages to qualify, all services must be performed in the state.
All out of state expenditures should be tagged XX in your total production budget and as a free field code. This will
enable the production to calculate all qualified and non-qualified California expenditures (for reporting purposes)
and exclude the non-qualified out of state expenditures. XX tagging is not indicated in the chart below.
5% UPLIFT TAGGING:
• Visual Effects (VU) and Music Scoring & Track Recording (MU) expenditures that qualify for the 5% additional tax credit are indicated in GREEN. VFX (VU) expenditures indicated in GREEN also qualify for jobs ratio bonus points.
• See Guidelines with respect to all expenditures eligible for 5% uplift.
Yellow = Recent Changes Gold = Year 4changes
Acct # Description Tag(s) Comments
ABOVE THE LINE
101-00 STORY & RIGHTS
101-01 Story Rights – Purchase NQ
101-02 Acquisition Expenses NQ
101-06 Title Report QE If work performed in CA.
101-08 Copyright Fee / Copyright Report / Form PA NQ
102-00 WRITING
102-01 Writers NQ
102-03 Editors and Consultants NQ
102-05 Research QE
102-06 Script Timing QE QW if paid directly through payroll.
102-07 Secretaries QW
102-08 Script Duplication QE
102-10 Script Coordinator QW
102-18 Script Clearance Research QE
102-19 Clearance Fees QE If paid to a CA company.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 2
102-00 WRITING
102-20 Clearance License Fees NQ
102-25 WGA Registration Fee NQ
102-40 Materials & Supplies QE
102-45 Box Rentals – Writers NQ
102-45 Box Rentals - Staff QE On qualified labor only.
102-47 Car / Mileage / Allowances – Writers NQ
102-47 Car Allowances – Staff QW On qualified labor only.
102-48 Mileage Reimbursement – Staff QE On qualified labor only.
102-49 Cell Phones – Writers QE On qualified labor only.
102-49 Cell Phones – Staff NQ
102-50 Rentals QE
102-80 Writer Entertainment & Meals QE Excludes alcohol or mind-altering substances
102-85 Script Publication Fee (Features) NQ Paid to writer.
102-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
104-00 PRODUCER & STAFF
104-01 Producer NQ
104-02 Executive Producer NQ
104-03 Line Producer NQ
104-04 Associate Producers NQ
104-05 Segment Producers NQ
104-06 Bumper Producers NQ
104-07 Producer Secretaries QW
104-08 Producer Assistants QW
104-40 Purchases and Supplies QE
104-45 Box Rentals – Producers NQ
104-45 Box Rentals – Staff QE On qualified labor only.
104-47 Car / Mileage Allowances – Producers NQ
104-47 Car Allowances - Staff QW On qualified labor only.
104-48 Mileage Reimbursement – Staff QE
104-49 Cell Phones QW On qualified labor only.
104-50 Rentals QE On qualified labor only.
104-51 Payroll Fees QE On qualified labor only.
104-80 Producer Entertainment and Meals QE Excludes alcohol or mind-altering substances
104-90 Producer Overhead Charge NQ
104-95 Wrap Party/Crew & Cast Gifts NQ
104-99 Fringe Benefits QW
104-95 Wrap Party/Crew & Cast Gifts NQ
104-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 3
105-00 DIRECTOR & STAFF
105-01 Director NQ
105-02 Second Unit Director NQ
105-03 Dialogue Coach, Acting Coach QW
105-04 Choreographer QW Off camera work only.
105-05 Technical Advisor QW
105-06 Intimacy Consultant / Advisor QW
105-07 Director's Secretary QW
105-08 Director's Assistant QW
105-40 Purchases and Supplies QE
105-45 Box Rentals – Director(s) NQ
105-45 Box Rentals – Staff QE On qualified labor only.
104-47 Car / Mileage Allowances – Producers NQ QE if paid direct to CA cell provider.
104-47 Car Allowances - Staff QW On qualified labor only.
104-48 Mileage Reimbursement – Staff QE QE if paid direct to CA cell provider.
102-49 Cell Phones – Producers NQ On qualified labor only.
105-50 Rentals QE
105-60 Miscellaneous Director's Costs QE
105-80 Directors' Entertainment and Meals QE Excludes alcohol or mind-altering substances
105-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
106-00 PRINCIPAL CAST
106-01 Principal Cast/Voices/Singers NQ
106-03 Cast Guardian NQ Per diem qualifies as QW.
106-08 Sideline Musicians QW Must be paid through extras voucher.
106-09 Vocal / Dialogue Coach QW
106-10 Technical Advisor QW
106-12 Agent Fees NQ
106-15 Teacher/Welfare Worker QW
106-20 Casting Director QW For work performed in CA.
106-21 Casting Assistants QW
106-25 Casting Director Bonus QW
106-40 Purchases and Supplies QE
106-45 Teachers' Box Rentals QE
106-47 Car / Mileage Allowances – Cast NQ .
106-47 Car Allowances – Staff QW On qualified labor only.
106-48 Mileage Reimbursement – Staff QE On qualified labor only.
106-49 Cell Phones QE On qualified labor only.
106-50 Rentals QE .
106-52 Starwagons QE See Account # 147.
106-55 Wardrobe Allowance, Meal Penalties NQ
106-56 Sober Coach NQ
106-57 Minor Work Permits QE For children working in CA from a CA Vendor.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 4
106-00 PRINCIPAL CAST
106-60 Principal Cast Expenses QE Itemized with proof of direct payment to vendor
by production company.
106-65 Principal Cast Gifts NQ
106-80 Principal Cast Meals QE
106-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
107-00 SUPPORTING CAST
107-01 Supporting Cast/Day Players NQ
107-03 Puppet Captain QW Off-camera work only.
107-04 Puppeteers NQ
107-05 Dancers NQ See Acct .111-08 for dancers paid as extras.
107-12 Agent Fees NQ
107-40 Purchases and Supplies QE
107-45 Box Rentals – Cast NQ
107-45 Box Rentals – Staff QE
107-47 Car / Mileage Allowances – Cast NQ
107-47 Car Allowances – Staff QW On qualified labor only.
107-48 Mileage Reimbursement – Staff QE On qualified labor only.
107-49 Cell Phones QE On qualified labor only.
107-50 Rentals QE
107-55 Wardrobe Allowance, Meal Penalties NQ
107-63 Loop Group NQ
107-65 Supporting Cast Gifts NQ
107-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
108-00 STUNTS
108-01 Stunt Coordinator QW Off-camera work days only.
108-02 Stunt Performers/Doubles NQ Includes rehearsals.
108-03 Stunt Riggers/Safeties QW Off-camera work days only.
108-09 Overtime QW Off-camera work days only.
108-10 Stunt Adjustments NQ QW for off-camera safety personnel
108-12 Agent Fees QE
108-40 Stunt/Rigging Supplies QE
108-42 Stunt Equipment/Rigging Rentals QE
108-43 Safety Advisors QW Must be paid directly through payroll, otherwise
QE.
108-45 Box Rentals QE On qualified labor only.
108-47 Car Allowances QW Qualified labor for off-camera work days only.
108-48 Mileage Reimbursement – Staff QE On qualified labor only.
108-49 Cell Phones QE On qualified labor only.
108-51 Payroll Fees QE On qualified labor only.
108-55 Wardrobe Allowance, Meal Penalties QW Off Camera only.
108-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 5
109-00 REHEARSALS
109-01 Non-Cast Readers QW
109-15 Cast Stand Ins QW
109-40 Purchases and Supplies QE
109-47 Car / Mileage Allowance - SAG NQ
109-47 Car Allowance – Staff QW Qualified Non SAG labor only
109-48 Mileage Reimbursement – Staff QE
109-50 Rentals (Rehearsal Space, etc.) QE
109-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
110-00 ABOVE-THE-LINE TRAVEL & LIVING
110-01 Above The Line Airfare QE Intrastate travel only. Must be purchased from
a CA vendor.
110-09 Studio Executives Airfare NQ
110-11 Above the Line Housing Costs QE
CA hotel, Corporate Housing or Short-Term
Rental Agencies only; no private residences or
Air BnB
110-11 Air BnB Costs NQ
110-11 Short Term Rental Agency Housing Costs QE
110-19 Studio Executives Housing NQ
110-20 Above the Line Housing Allowance NQ
110-21 Above The Line Per Diem NQ
110-21 Above The Line Living Expenses NQ
110-22 Studio Executive Per Diem NQ
110-25 Travel Day Salaries – intrastate QW On qualified labor only.
110-26 Travel Day Salaries – into and out of CA NQ
110-27 Above The Line Per Diem – Stunts QW On qualified off-camera labor.
110-27 Above The Line Per Diem – Staff QW On qualified labor only.
110-30 Luggage Fees QE Intrastate travel only. Must be purchased from
a CA vendor. 110-31 Travel Agent Fees/Taxes QE
110-35 Ground Transportation QE
110-48 Above The Line Meal Allowance NQ
110-99 Fringe Benefits QW On qualified labor only; See Acct. # 183.
PRODUCTION
111-00 EXTRAS
111-01 Guild Extras QW
111-02 Waiver/Non-Union Extras QW
111-03 Stand-Ins QW
111-04 Special Ability Extras, Photo doubles QW Includes singers & choir, sideline musicians,
dancers. Must be paid on an extras voucher.
111-05 SAG Adjustments QW Does not include upgrades to performers.
111-06 Pre-Production Interviews and Fittings QW
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 6
111-00 EXTRAS
111-07 Precision Drivers QW
111-08 Dancers QW Must be paid through extras voucher.
111-09 Sideline Musicians QW
111-15 Teachers/Welfare Workers QW
111-20 Extras Casting Director QW For CA casting duties only.
111-21 Extras Casting Assistant QW For CA casting duties only.
111-25 Extras Casting Commission (Handling Fee) QE
111-40 Purchases and Supplies QE
111-45 Teachers Box Rentals QE
111-46 Atmosphere Cars QW If paid to qualified labor through payroll
company as car allowance.
111-47 Car Allowances QW
111-48 Mileage Reimbursement QE
111-50 Extras Casting Rentals QE
111-55 Wardrobe Allowance QW On qualified labor only.
111-99 Fringe Benefits QW On qualified labor only; See Acct. # 183.
112-00 PRODUCTION STAFF
112-01 Production Manager QW $100,000 cap (plus qualified fringe & box
rentals) if also receiving a producer credit. 112-02 First Assistant Director QW
112-03 Key Second Assistant Director QW
112-04 Associate / Technical Director (Multi-Cam
Shows) QW
112-04 Stage Manager (Multi-Cam Shows) QW
112-04 Other DGA Staff QW
112-05 Production Supervisor QW $100,000 cap (plus qualified fringe & box
rentals) if also receiving a producer credit.
112-06 Script Supervisor QW
112-07 Production Coordinator QW
112-08 Assistant Production Coordinator QW
112-09 Production Secretaries QW
112-10 Technical Advisor/Consultants/Interpreter QW
112-11 Production Assistants QW
112-12 Location Manager QW
112-13 Assistant Location Manager QW
112-14 Location Scouts QW
112-16 Production Accountant QW
112-19 Assistant Production Accountants QW
112-20 Construction Accountant QW
112-21 Payroll Accountant QW
112-35 Miscellaneous Prep/Board/Budget QW If in CA after issuance of Credit Allocation
Letter.
112-40 Purchases and Supplies QE
112-45 Box Rentals QE
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 7
112-00 PRODUCTION STAFF
112-46 Meal Allowance QW On qualified labor only.
112-47 Car / Mileage Allowances QW
112-48 Mileage Reimbursement QE
112-49 Cell Phones QE
112-50 Rentals QE
112-75 On set Synchronize Subscription QE
112-99 Fringe Benefits QW On qualified labor only; See #183-00.
114-00 ART DEPARTMENT
114-01 Production Designer QW
114-02 Art Director QW
114-03 Assistant Art Director QW
114-04 Set Designers QW
114-05 Sketch/Storyboard Artists QW
114-06 Set Model Builders QW
114-07 Art Department Coordinator QW
114-08 Other Art Department Labor QW
114-11 Construction Coordinator QW
114-12 Construction Carpentry Foreman QW
114-13 Construction Paint Foreman QW
114-14 Grip/Labor Foreman QW
114-15 Construction First Aid QW
114-40 Purchases and Supplies QE
114-45 Box Rentals QE
114-47 Car Allowances QW
114-48 Mileage Reimbursement QE
114-49 Cell Phones QE
114-50 Rentals QE
114-60 Loss and Damages QE
114-70 Blue Printing QE
114-71 Stock Units/Backings QE
114-72 Processing QE
114-73 Research Materials QE
114-99 Fringe Benefits QW On qualified labor only; See #183-00.
115-00 SET CONSTRUCTION
115-01 Set Construction Labor QW If not detailed, maximum Set Construction cost
split is 70% labor / 30% materials.
115-02 Set Construction Materials Purchase &
Rentals QE
115-03 Set Striking – Labor QW If not detailed, Labor/Materials can be split
80/20%
115-04 Set Striking – Materials Purchases QE
115-05 Set Striking – Equipment Rentals QE
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 8
115-00 SET CONSTRUCTION
115-10 Fold and Hold Sets QE
115-11 Custom Signage QE If not detailed, maximum cost split is 70% labor
/30% materials
115-45 Box Rentals QE
115-47 Car Allowances QW
115-48 Mileage Reimbursement QE
115-49 Cell Phones QE
115-50 Rentals QE
115-70 Mill Rental Costs QE
115-83 Strike – General Non Labor QE
115-86 Lighting Platforms QE
115-90 Backings Rentals/Purchase QE
115-92 General Start-Up Expenses QE
115-93 Scaffolding Rentals QE
115-94 Greens QE
115-95 Trash Disposal QE
115-99 Fringe Benefits QW On qualified labor only; See #183-00.
116-00 GRIP/SET OPERATIONS
116-01 Key Grip QW
116-02 Best Boy Grip QW
116-03 Company Grips QW
116-04 Dolly Grips QW
116-05 Crane Grips QW
116-07 Additional Grip Labor QW
116-08 Rigging and Striking Grips QW
116-09 Stand By Painters QW
116-10 Greensperson QW
116-11 Craft Service QW
116-12 Stand By Carpenters QW
116-15 Set First Aid QW
116-17 Set Watchperson / Security QE
116-40 Purchases and Supplies QE
116-44 Craft Service Truck Allowance QE
116-45 Box Rentals QE
116-47 Car Allowances QW
116-48 Mileage Reimbursement QE
116-49 Cell Phones QE
116-50 Rentals QE
116-51 Grip Package QE
116-53 Additional Equipment QE
116-54 Rigging Package QE
116-56 Craft Service Food QE
116-57 Catered Food QE Excludes Alcohol.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 9
116-00 GRIP/SET OPERATIONS
116-60 Loss and Damages QE
116-99 Fringe Benefits QW On qualified labor only; See #183-00.
118-00 CAMERA
118-01 Director of Photography QW
118-02 Camera Operator QW
118-03 First Assistant Camera Operator QW
118-04 Second Assistant Camera Operator QW
118-05 Loaders QW
118-06 Still Photographer QW
118-07 D.I.T. QW
118-08 Steadicam Operator QW
118-09 Steadicam Assistant QW
118-10 Additional Camera Crew QW
118-40 Purchases and Supplies QE
118-41 Helmet Camera Purchase QE Subject to digital asset reduction.
118-45 Box Rentals QE
118-47 Car Allowances QW
118-48 Mileage Reimbursement QE
118-49 Cell Phones QE
118-50 Rentals QE
118-51 Camera Package QE
118-60 Loss and Damages QE
118-99 Fringe Benefits QW On qualified labor only; See #183-00.
119-00 PRODUCTION SOUND
119-01 Mixer QW
119-02 Boom Operator QW
119-03 Cablepersons QW
119-04 Special Boom Operator QW
119-05 Audio Playback Operator QW
119-06 Audio Playback Assistant QW
119-07 Additional Audio Crew QW
119-40 Purchases and Supplies QE
119-45 Box Rentals QE
119-47 Car Allowances QW
119-48 Mileage Reimbursement QE
119-49 Cell Phones QE
119-50 Rentals QE
119-51 Walkie Talkies QE
119-52 Sound Package QE
119-60 Loss and Damages QE
119-99 Fringe Benefits QW On qualified labor only; see #183-00.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 10
120-00 ELECTRICAL/SET LIGHTING
120-01 Gaffer/Chief Lighting Technician QW
120-02 Best Boy Electrician QW
120-03 Lamp Operators QW
120-04 Generator Operator and Assistants QW
120-05 Electricians QW
120-07 Additional Lamp Operators QW
120-08 Rigging and Striking Electricians QW
120-09 Special Equipment Operator QW
120-12 Electric Current Tie-Ins QE
120-13 Current QE
120-40 Purchases and Supplies QE
120-41 Globes, Gels and Carbons QE
120-45 Box Rentals QE
120-47 Car / Mileage Allowances QW
120-47 Car Allowances QW
120-48 Mileage Reimbursement QE
120-50 Rentals QE
120-51 Electric Package QE
120-52 Stage Package QE
120-53 Rigging Package QE
120-54 Specialty Lighting QE
120-55 Generator Rentals QE
120-56 Cable Package QE
120-60 Loss and Damages QE
120-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
121-00 SPECIAL EFFECTS
121-01 SPFX Coordinator QW
121-02 SPFX Foreman QW
121-03 SPFX Assistants QW
121-07 Additional SPFX Labor QW
121-08 SPFX Rigging and Striking QW
121-09 SPFX Manufacturing QE
121-40 Purchases and Supplies QE
121-45 Box Rentals QE
121-47 Car Allowances QW
121-48 Mileage Reimbursement QE
121-49 Cell Phones QE
121-50 Rentals QE
121-60 Loss and Damages QE
121-99 Fringe Benefits QW On qualified labor only; See #183-00.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 11
122-00 CREATURE/MECHANICAL EFFECTS
122-01 C/M Effects Coordinator QW
122-02 C/M Effects Foreman QW
122-03 C/M Effects Assistants QW
122-07 Additional C/M Effects Labor QW
122-08 C/M Rigging and Striking QW
122-09 C/M Manufacturing – Labor QW
122-10 C/M Manufacturing – Materials QE
122-40 Purchases and Supplies QE
122-45 Box Rentals QE
122-47 Car Allowances QW
122-48 Mileage Reimbursement QE
122-50 Rentals QE
122-60 Loss and Damages QE
122-99 Fringe Benefits QW On qualified labor only; See #183-00.
123-00 SET DRESSING
123-01 Set Decorator QW
123-02 On Set Dressers QW
123-03 Leadperson QW
123-04 Buyers QW
123-05 Swing Gang QW
123-06 Additional Swing Labor QW
123-09 Set Dressing Manufacturing/Labor QW
123-10 Electrical Fixture Manufacturing/Labor QW
123-11 Set Dressing – Electronic Purchases QE Subject to digital asset reduction.
123-40 Purchases and Supplies QE
123-41 Drapery/Carpet QE
123-45 Box Rentals QE
123-47 Car Allowances QW
123-48 Mileage Reimbursement QE
123-49 Cell Phones QE
123-50 Rentals QE
123-60 Loss and Damages QE
123-99 Fringe Benefits QW On qualified labor only; See #183-00.
124-00 ANIMALS & HANDLERS
124-01 Head Wrangler/Gang Boss QW
If paid directly through payroll; otherwise QE. 124-02 Wranglers QW
124-03 Ramrods QW
124-04 Wild Animal Trainer/Handler QW
124-05 Domestic Animal Trainer/Handler QW
124-06 Veterinarian QW
124-07 Additional Trainers/Handlers QW
124-40 Purchases and Supplies QE
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 12
124-00 ANIMALS & HANDLERS
124-41 Animal Purchases QE
124-45 Box Rentals QE
123-47 Car Allowances QW
123-48 Mileage Reimbursement QE
124-50 Rentals QE
124-51 Animal Rentals QE
124-55 Animal Transportation, Feeding & Stabling QE Transportation within CA.
124-60 Loss and Damages QE
124-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
125-00 WARDROBE
125-01 Costume Designers QW
125-02 Assistant Costume Designer QW
125-03 Costume Supervisor QW
125-04 Key Costumers QW
125-05 Costumers QW
125-06 Wardrobe Assistants QW
125-07 Costume Sketch Artist QW
125-08 Additional Wardrobe Assistants QW
125-09 Seamstress/Tailor QW QE if paid to outside vendor.
125-10 Manufacturing Labor QW
125-15 Outside Alterations QE
125-19 Restocking Fee QE
125-20 Wardrobe Cleaning and Dyeing QE
125-40 Expendable Purchases and Supplies QE
125-41 Washing Machine & Dryer QE
125-45 Box Rentals QE
125-47 Car Allowances QW
125-48 Mileage Reimbursement QE
125-49 Cell Phones QE
125-51 Wardrobe Rentals QE
125-52 Shop Rentals QE
125-60 Loss and Damages QE
125-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
127-00 MAKEUP & HAIRDRESSING
127-01 Key Makeup Artists QW
127-02 Makeup Artists QW
127-05 Body Makeup Artists QW
127-07 Additional Makeup Artists QW
127-11 Key Hairstylists QW
127-12 Hairstylists QW
127-17 Additional Hairstylists QW
127-21 Key Prosthetic Makeup Artist QW If paid directly through payroll; otherwise QE.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 13
127-00 MAKEUP & HAIRDRESSING
127-22 Prosthetic Makeup Artist QW
127-27 Additional Prosthetic Makeup Artists QW
127-40 Purchases and Supplies QE
127-41 Wigs Rentals QE
127-45 Box Rentals QE
127-47 Car Allowances QW
127-48 Mileage Reimbursement QE
127-50 Rentals QE
127-60 Loss and Damages QE
127-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
128-00 VIDEO PLAYBACK AND ASSIST
128-01 Video Assist Operator QW
128-03 Playback Operator QW
128-04 Playback Assistant QW
128-07 Miscellaneous Video Labor QW If paid directly through payroll; otherwise QE.
128-40 Purchases and Supplies QE
128-41 Video Transfers QE
128-45 Box Rentals QE
128-47 Car / Mileage Allowances QW
128-48 Car Allowances QW 127-47
128-50 Rentals QE
128-51 Video Assist Package QE
128-60 Loss and Damages QE
128-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
131-00 PROPERTY DEPARTMENT
131-01 Propmaster QW
131-02 Assistant Propmaster QW
131-03 Second Assistant Propmaster QW
131-05 Weapons Handler QW
131-07 Additional Property Persons QW
131-08 Food Stylist QW
131-09 Prop Manufacturing – Labor QW Labor must be in CA; QE if not paid directly.
131-10 Prop Manufacturing – Materials QE
131-40 Purchases and Supplies QE
131-42 Props – Electronic QE Subject to digital asset reduction
131-45 Box Rentals QE
131-47 Car Allowances QW
131-48 Mileage Reimbursement QE
131-49 Cell Phones QE
131-50 Rentals QE
131-60 Loss and Damages QE
131-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 14
135-00 ACTION PROPS AND PICTURE VEHICLES
135-01 Picture Vehicle Coordinator QW
135-02 Assistant Picture Vehicle Coordinator QW
135-05 Mechanic/Automobile Service Person QW
135-09 Vehicle Prop Manufacture QW
135-40 Automobile Supplies QE
135-41 Aircraft Supplies QE
135-42 Boat/Watercraft Supplies QE
135-43 Train/Railroad Purchases and Supplies QE
135-44 Stage Coach / Wagon Purchases & Supplies QE
135-45 Box Rentals QE
135-47 Car Allowances QW
135-48 Mileage Reimbursement QE
135-50 Automobile Rentals QE
135-51 Aircraft Rentals QE
135-52 Boat/Watercraft Rentals QE
135-53 Train/Railroad Rentals QE
135-54 Misc. Rentals QE
135-60 Loss and Damages QE
135-61 Vehicle Repair/Restoration/Maintenance QE
135-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
140-00 PRODUCTION MEDIA, STOCK & LAB
140-17 Raw Stock QE Deduct rebates, including studio usage rebates.
140-18 Negative Developing QE
140-19 Printing QE
140-20 Daily Film to Media Transfers/Conversions QE
140-22 HD-Cam QE
140-32 Videotape/Hard Drives/Digital Cards QE Subject to digital asset reduction.
140-40 Raid Drives QE Not subject to asset reduction.
140-63 Sound Transfers QE
140-65 Polaroid Film QE
140-66 Still Film/HD Stills Expense QE
141-00 SECOND UNIT
141-## All Categories Same as
1st Unit
142-00 ADDITIONAL UNITS
142-## All Categories Same as
1st Unit
144-00 TESTS
144-## All Categories Same as
1st Unit
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 15
147-00 TRANSPORTATION
147-01 Transportation Coordinator QW
147-02 Transportation Captain QW
147-03 Transportation Co-Captain QW
147-04 Dispatcher QW
147-## Drivers QW
147-## Vehicles, Equipment QE
147-40 Gasoline & Oil QE
147-41 Maintenance & Supplies QE
147-42 Permits/Tolls/Parking/Etc. QE Within CA.
147-43 Traffic and Parking Fines NQ
147-44 Messengers QE
147-45 Driver Meal Allowances QW
147-46 Limousines & Taxis QE
147-47 Car Allowances QW Within CA for qualified labor only.
147-48 Drive-to Mileage QW
147-48 Self-Drive Vehicle Rentals QE
147-49 Drop Loads – Equipment rentals QE Intrastate.
147-50 D.O.T. Filings QE
147-60 Loss and Damages QE
147-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
150-00 LOCATION AND OFFICE EXPENSES
150-01 Survey Costs – Air Fares QE Intrastate travel only. Must be purchased from
a CA vendor.
150-02 Survey Costs – Housing QE CA hotel or corporate housing only; no private
residences or Air BnB.
150-03 Survey Costs – Per Diems QW On qualified labor only.
150-04 Travel Agency Fees & Taxes QE Intrastate travel only
150-05 Luggage Fees QE
150-10 Fire Safety Officers/Police QW QE if paid through third party.
150-11 Security QE QW if paid directly to the individual through
payroll.
150-19 Caterers Labor QW
150-31 Production Office Rent QE
150-32 Location Office Furniture & Equip. Rentals QE
150-33 Office Phones & Communication Equip.
Rentals QE
150-40 Production Office Supplies QE
150-41 Shipping and Postage QE Intrastate shipping only.
150-42 Other Location Expenses QE Within CA.
150-47 Car Allowances QW
150-48 Mileage Reimbursement QE
150-48 Drive-to Mileage QW
150-49 Police Motorcycles QW If not paid directly to the individual, QE.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 16
150-00 LOCATION AND OFFICE EXPENSES
150-49 Wrap Party Expenses NQ
150-50 Location Site Rentals QE Federal Properties and Indian Reservation
Properties are NQ.
150-51 Donations for Use of Location QE Executed location agreement required.
150-52 Crew Work Space Rentals QE
150-53 Storage Space Rentals QE
150-54 Location Permits QE
150-55 Relocation Fees for Site Usage QE
150-56 Office Parking QE
150-57 Location Gratuities QE
150-60 Location Site Restoration QE
150-63 Air Conditioning & Heating Rentals QE
150-65 Portable Restroom Facilities QE
150-75 Trash Bins & Trash Removal QE
150-80 Below The Line Meals QE
150-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
155-00 BELOW-THE-LINE TRAVEL & LIVING
155-01 Below the Line Airfares QE
Intrastate travel only. Must be purchased from
a CA vendor.
QE, ZC if purchased from OZ vendor for OZ
travel during the applicable period. Excludes
Publicity.
155-02 Below the Line Housing Costs QE CA hotel or corporate housing only; no private
residences or Air BnB. Excludes Publicity
155-02 Below the Line Housing / Living Allowance QW If paid to qualified labor direct through payroll.
Excludes Publicity
155-02 Air BnB NQ
155-02 Short-Term Rental Agency Housing QE
155-03 Below the Line Per Diem QW On qualified labor only.
155-04 Travel Agent Fees/Taxes QE CA Agency. Intrastate travel only.
155-10 Travel Day Salaries – Intrastate QW On qualified labor only.
155-12 Travel Day Salaries – Into and out of CA NQ
155-13 Luggage Fees QE Intrastate travel only. Must be purchased from
a CA vendor. 155-20 Travel Agency Fees & Taxes QE
155-30 Ground Transportation QE
155-75 Publicity Travel Expenses NQ
155-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
159-00 STAGE AND BACKLOT CHARGES (Assume listings within LA 30 mile zone)
159-02 First Aid/Nurse QW
159-03 Fire Safety Officers QW
159-04 Security QW If paid directly through payroll; otherwise QE.
159-10 Utilities QE
159-43 Crew Parking QE
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 17
159-00 STAGE AND BACKLOT CHARGES (Assume listings within LA 30 mile zone)
159-50 Stage/Backlot Rentals QE
159-51 Crew Working Space Rentals QE
159-52 Storage Space Rentals QE
159-60 Repairs & Restoration QE
159-63 Air Conditioning & Heating Rentals QE
159-65 Trash Bins & Trash Removal QE
159-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
178-00 AMORTIZATION (TV SERIES ONLY)
178-90 All Categories Same as
Pattern
183-00 FRINGE BENEFITS
183-01 FUI – Unemployment Insurance NQ
183-02 FICA – Social Security NQ
183-03 FICA – Medicare NQ
183-04 FUTA NQ
183-05 CA Solvency Tax NQ
183-06 CA Care Medical QE
183-07 CA State Unemployment Insurance QW On qualified labor only.
183-08 CA Worker's Compensation QW On qualified labor only.
183-09 CA Affordable Care QW On qualified labor only.
183-10 Vacation Accrual NQ NQ in initial budget; QW when actually paid
183-11 Vacation Paid QW
183-12 Holiday Accrual (if not budgeted separately) See
Comment
Exclude if holiday pay is a line item, otherwise
3.719 maximum (if applicable)
183-13 Holiday Paid QW
183-14 Sick Pay Accrual NQ NQ in initial budget; QW when actually paid
183-14 Sick Pay Paid QW
183-15 Crew Union PH&W QW
On qualified labor only.
183-16 Teamster Union PH&W QW
183-17 DGA PH&W QW
183-18 SAG Extras PH&W QW
183-19 Extras Casting Fee (Does not include
handling fee) QE Maximum accepted is 12%
183-20 C.S.A.C.S. – Contract Services
Administration Trust Fund – Editors Union QW
183-21 Payroll Company Taxes NQ
183-24 Above the Line Handling Fees QW On qualified labor only.
183-25 Below the Line Handling Fees QW On qualified labor only.
POST PRODUCTION
361-00 PICTURE EDITORIAL (Work must be performed in CA)
361-01 Picture Editor QW Work must be performed in CA.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 18
361-00 PICTURE EDITORIAL (Work must be performed in CA)
361-02 First Assistant Picture Editor QW
361-03 Second Assistant Editor QW
361-04 Third Assistant Editor QW
361-05 Apprentice Editors QW
361-06 Editorial Production Assistants QW
361-07 Additional Editorial Staff QW
361-08 Animation Editor QW
361-09 Post Supervisor QW Subject to Salary cap (plus fringe and box
rentals), if also receiving a producer credit.
361-10 Librarian QW Work must be performed in CA. QE if not paid
directly to individual. During applicable period.
361-11 Editorial Conforming QE
361-12 Coding QE
361-17 Negative Cutting QE
361-21 Animation Projection QE
361-40 Purchases QE Not subject to digital asset reduction.
361-42 Purchases – Raid Drive QE Not subject to digital asset reduction.
361-45 Box Rentals QE
361-47 Car Allowance QW Work must be performed in CA.
361-47 Mileage Allowance QW
361-50 Rentals QE
361-51 Editing Room Rentals QE
361-56 Equipment Shipping QE Within CA only.
361-60 Editing Equipment Repairs QE
361-64 Courier Charges QE Within CA only.
361-80 Editorial Meals & Craft Service QE On qualified labor only; See Acct. # 183.
Excludes Alcohol
361-99 Fringe Benefits QW
362-00 SOUND EDITORIAL
362-01 Sound Designer QE
QW if paid directly to the individual.
362-02 Sound Effects Editors QE
362-03 Assistant Sound Effects Editors QE
362-04 Apprentice Sound Effects Editors QE
362-05 Additional Sound Effects Editors QE
362-06 Additional Assistant Sound Effects Editors QE
362-07 Animation Sound Editor QE
362-08 ADR Editor QE
362-09 Assistant ADR Editor QE
362-10 Additional ADR Editors QE
362-11 M & E Editing QE QW if paid directly to the individual.
362-15 Outside Contractor Sound Package QE
362-40 Purchases QE
362-45 Box Rentals QE
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 19
362-00 SOUND EDITORIAL
362-47 Messengers QE
362-50 Equipment Rentals QE
362-51 Studio Rentals QE Studio must be located in CA.
362-62 Temp Dub: Labor QE QW if paid directly to the individual.
362-63 Temp Dub 3:1 Transfer QE
362-64 Stereo Dub Transfer QE
362-80 Field Recordist QE QW if paid directly to the individual.
362-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
363-00 POST PRODUCTION SOUND
363-01 Sound Reprints QE
363-05 Re-recording/Dubbing QE
363-08 Looping & ADR Facility QE Facility charges only; no performers.
363-09 Loop Group Talent NQ
363-15 Foley Stages QE Stages must be in CA.
363-16 Foley Walkers QE
363-20 Records and Supplies QE
363-23 Vocal Mix Downs QE
363-24 Mag Transfers QE
363-25 Music Tracking Transfer QE
363-26 Tie Lines QE CA costs only.
363-30 Layback QE
363-31 Playback QE
363-40 Purchases QE
363-44 Media & Negative Raw Stock QE
363-48 Messengers QE
363-50 Equipment Rentals QE
363-51 Studio Rentals QE Studio must be located in CA.
363-53 Sound Deliverables – Domestic, M & E
Masters and Protection Copies QE
363-53 Sound Deliverables – Domestic Near Field
Masters and Protection Copies QE
363-53 Sound Deliverables – International NQ
363-53 Sound Deliverables – Promotion and
Publicity NQ
364-00 POST PRODUCTION FILM & LAB
364-01 Editorial Reprints QE
364-02 Film Leader QE
364-03 Dialogue Transfers QE
364-08 Optical Sound Tracks QE Limit one.
364-09 Optical Sound Tracks Stock QE
364-10 Negative Splicing QE
364-11 Continuity/Spotting List NQ
364-12 Closed Captioning QE TV Projects only. NQ for features.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 20
364-00 POST PRODUCTION FILM & LAB
364-20 Film to Video Tape or Digital Transfers QE
364-21 Off Line Edit QE
364-22 Online Edit QE
364-24 3D Costs QE
364-26 Synch Print QE
364-27 Data IO/O QE
364-28 Media Conform/Download QE
364-29 Quicktimes QE
364-30 Temp Color Correction QE NQ if for previews.
364-31 SDR Color Correction (Primary Grade: P3
for D-Cinema) QE
364-32 Trim Pass QE
364-33 Work Print/Reversal Dupes QE
364-34 Answer Print, Select Print QE
Limit one each.
364-35 Interpositive QE
364-36 Internegative QE
364-37 Black Track Print QE
364-38 Composite Check Print QE
364-39 Showprint, Release Print NQ
364-40 Film Archival: YCM Color Separations,
Digital Separations NQ
364-41 Film Archival: Negative or Internegative QE Limit one each. See Acct. 364-35/36
364-42 Geographical Separations NQ
364-43 Purchases – Video Tape Stock / Media QE
364-44 Purchases – Magnetic Film QE
364-45 Features: Airline, PAL or TV Versions
TV: Airline or PAL Versions NQ
364-46 Digital Data Archive QE
364-47 Video Mastering QE No foreign distribution or marketing copies.
364-48 Pan & Scan – Domestic QE
364-49 Pan & Scan – Foreign NQ
364-50 Promo Dubs NQ Publicity related costs do not qualify.
364-51 VFX Drop-ins QE Does not qualify for bonus points.
364-52 Quality Control Checks and Fixes QE
364-53 Rentals QE If within CA.
364-54 Stock Picture Footage Processing QE
364-55 Media and Hard Drives QE
364-56 Digital Intermediate QE
364-57 Subtitling, Foreign Language Versions NQ
364-58 Consolidated Record Audio Masters NQ Limit one.
364-59 Digital Cinema Package (DCP) DCDM QE Domestic Only. Limit one per format (2D, 3D,
Imax, Cinemark, Dolby Vision, Atmos, 5.1, 7.1).
364-60 Temp Digital Cinema Package (DCP) QE NQ for previews
364-61 Piracy Protection QE Must be California vendor.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 21
364-00 POST PRODUCTION FILM & LAB
364-62 Foreign Localization Versions NQ
364-63 Stock Footage License/Reuse Fees NQ
365-00 MUSIC EDITORIAL
365-01 Music Editor QW
365-02 Additional Music Editor QW
365-03 Assistant Music Editor QW
365-10 Researcher QW
365-11 Music Editing Package, Contracted QE
365-12 Library/Archive Fees QE
365-20 Digital Transfer QE
365-40 Purchases QE
365-47 Shipping & Messengers QE
365-50 Rentals QE
365-63 Stock Sound Tracks NQ
365-99 Fringe Benefits QW On qualified labor only; See Acct. # 183
366-00 MUSIC
366-01 Composer NQ
366-02 Songwriters NQ
366-03 Music Producer NQ
366-03 Music Supervisors NQ
366-04 Music Consultant QW Subject to review of duties.
366-05 Singers QW In CA; excludes star vocalists.
366-06 Orchestration QW, MU
366-07 Conductor QW, MU If not also score composer.
366-08 Copyists QW, MU
366-09 Music Contractor QW, MU For scoring/track recording only.
366-10 Rehearsals Equipment QE, MU
366-11 Pre-Score: Musicians QW, MU
366-12 Scoring: Musicians QW, MU
366-13 Scoring Stage QE, MU
366-13 Scoring Costs (Not Itemized) 70% QW
30% QE
366-14 Song Purchases NQ
366-15 Rights & Clearances NQ
366-16 Album Mastering NQ
366-18 Score Album Costs (Except Mastering) QE
366-19 Sideline Musicians (On Set) QW Extras only;
366-20 Soundtrack Album Track Costs NQ
366-31 Studio Engineers and Supplies QE, MU For scoring/track recording only.
366-40 Purchases QE, MU
366-47 Messengers QE
366-49 AFM Reuse Fees NQ
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 22
366-00 MUSIC
366-50 Rentals QE, MU For scoring/track recording only.
366-51 Instrument Rentals QE, MU
366-52 Electronic Music Package QE If not part of composer package fee.
366-53 Protools (Scoring Stage) QE, MU
366-56 Cartage QE, MU Within CA.
366-64 Courier Charges QE Within CA.
366-99 Fringe Benefits QW For qualified labor only. Those indicated in
green qualify for uplift.
367-00 VISUAL EFFECTS (Alphabetical Order)
367-46 2D to 3D conversion (Post) QE, VU Must be included in CFC budget; CA vendor.
367-47 3D Visual Effects Elements Vendor Costs QE, VU Must be included in CFC budget; CA vendor.
367-77 3D Hardware QE Subject to digital asset reduction.
367-78 3D Projection QE
367-79 3D Related Costs (Production) QE QW if labor related and paid direct to labor
through payroll.
367-30 3D Stereographer QW QE if paid direct through vendor.
367-80 3D Supervisor QW
367-16 Accountant, Visual Effects QW
367-09 Animation QW, VU QE, VU if paid through a third-party vendor.
Fully animated projects do not qualify.
367-12 Aspera NQ
367-17 Assistant Accountant, Visual Effects QW
367-05 Assistant Editor, Visual Effects QW, VU
367-21 Blue/Green Screen Shooting and/or Rentals QE
367-63 Box Rentals/Cell Phones QE, VU Production company in house staff only. VU only
for individuals that qualify for uplift.
367-07 CGI Artists QW, VU QE, VU if paid through a third-party vendor.
367-81 Cinesync QE, VU
367-08 Compositor QE, VU On set work does not qualify for uplift.
367-52 Computer rentals – VFX Staff QE, VU On qualified labor only.
367-03 Coordinator, Visual Effects QW, VU
367-30 Craft Service / Meals QE Excludes Alcohol.
367-44 Cyberscanning QE, VU
367-32 Dailies Projection QE
367-61 Data I/O and Archiving QE
367-62 Data Sharing Fees QE
367-11 Data Wrangler QW, VU
367-10 Digital Asset Manager QW, VU
367-60 Digital Delivery QE, VU VFX vendor cost for delivery of shots in format
required by editor.
367-09 Director, Animation NQ
367-51 Drop-ins, Pulls QE Does not qualify for uplift.
367-04 Editor, Visual Effects QW, VU
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 23
367-00 VISUAL EFFECTS (Alphabetical Order)
367-99 Fringe Benefits QW Qualified labor only; fringes on labor indicated
with VU qualify for uplift.
367-54 Furniture Rentals QE
367-35 Lab Processing QE
367-47 Lidar QE, VU
367-70 Loss and Damages QE
367-65 Materials & Supplies QE
367-45 Matte Shots QE, VU
367-24 Miniature Model Shop QE
367-23 Miniature Supervising Crew QE QW if paid direct through payroll.
367-18 Motion Capture QE
367-19 Motion Control QE
367-36 Negative Pulling QE
367-53 Office Rentals QE Production company in house staff.
367-41 On-Set Supervision, Vendor QE, VU
QW and VU (QW/ ZW/ VU if OZ) if paid directly
by production company or payroll. Excludes
Motion or Character capture.
367-42 Outside Contract Bids / VFX Vendors QE, VU
367-12 PA (Office), Visual Effects QW, VU
367-12 PA (On Set), Visual Effects QW
367-13 PA (Post), Visual Effects QW, VU
367-43 Pre-visualization/Post-Visualization QE, VU
367-26 Process/Rear Projection (Hansard) QE
367-01 Producer, Visual Effects NQ
367-49 Recording QE, VU
367-64 Rentals QE
367-50 Screening Room QE, VU Q if for audience preview.
367-09 Set Survey Technician / Matchmover QW
367-55 Shipping QE Within CA only.
367-20 Simulcam QE
367-08 Staff Overtime, Visual Effects QW, VU On qualified labor only.
367-22 Stop Motion Photography QE QW if paid direct through payroll.
367-06 Storyboard Artist, Visual Effects QW, VU
367-02 Supervisor, Visual Effects QW, VU $100,000 cap if also receiving a producer
credit.
367-27 Temp Visual Effects QE, VU NQ if for audience preview
367-44 Transcoding/Scanning QE, VU
367-14 Witness Cam Operator QW, VU
367-25 Witness Cam QE, VU
368-00 TITLES/DISSOLVES/WIPES
368-11 Titles Designer QE Work must be performed in CA. QW if paid
directly to individual or loan out.
368-12 Main & End Title Sequences QE Work must be performed in CA.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 24
368-00 TITLES/DISSOLVES/WIPES
368-13 Textless Backgrounds NQ
368-14 Fades & Dissolves QE
368-23 Lab Processing QE
368-30 Develop Wedges QE
368-31 Develop Mattes QE
368-33 Raw Stock QE
369-00 PROJECTION
369-01 Projectionists QE NQ if for previews.
369-50 Rentals QE
369-51 Screening Room Rentals QE Rooms must be in CA; Excludes previews and
Friends & Family screenings.
369-99 Fringe Benefits QW On qualified labor only; See Acct. # 183.
370-00 PREVIEW COSTS
370-01 Additional Editorial Staff QW
370-02 Music Editorial QW If paid directly through payroll; otherwise QE.
370-03 Sound Editorial QE QW if paid directly to the individual.
370-04 Temp Dub QE
370-05 On Line Editing NQ
370-06 Color Correcting NQ
370-08 DCP NQ
370-10 Projectionist NQ
370-11 Focus Group NQ
370-12 Theater Rentals NQ
370-13 Audience Recruitment NQ
370-14 Misc. Preview Expenses NQ
370-15 Temp DCP NQ
370-99 Fringe Benefits QW On qualified labor only.
372-00 POST PRODUCTION TRAVEL & LIVING
372-01 Post Production Crew Airfares QE Intrastate travel only. Must be purchased from
a CA vendor.
372-02 Post Production Crew Housing Allowance QW If paid to qualified labor direct through payroll.
372-02 Post Production Crew Housing Costs QE CA hotel or corporate housing only; no private
residences or Air BnB.
372-03 Post Production Crew Per Diem QW On qualified labor only.
372-04 Travel Agency Fees/Taxes QE CA Agency. Intrastate travel only.
372-10 Travel Day Salaries – Intrastate QW On qualified labor only.
372-12 Travel Day Salaries – Into and out of CA NQ
372-13 Luggage Fees QE Intrastate travel only. Must be purchased from
a CA vendor.
372-35 Ground Transportation QE
372-99 Fringe Benefits QW On qualified labor only; See Acct. # 183.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 25
372-00 POST PRODUCTION TRAVEL & LIVING
OTHER
470-00 MISCELLANEOUS CHARGES
470-02 Agreed Upon Procedures Auditing NQ
470-03 AMPTP Fees NQ
470-04 Bank Fees (Account, Wire Transfers,
Currency Exchange) NQ
470-05 California Sales Taxes QE
470-06 Carbon Offset Cert/Tree Planting QE
470-07 Career Readiness Financial Contribution NQ
470-12 Career Readiness Intern Salaries NQ Hours worked beyond 225 aggregate minimum
qualify for tax credits
470-13 City Business License QE
470-14 Clearance Coordinator QW If paid directly through payroll; otherwise QE.
470-15 Community Relations & Film Promotion NQ
470-16 Computer/Digital Equipment QE 1/5 of purchase price if > $250.
470-17 Corporate Tax Return NQ
470-18 CPA Expense for AUP Report NQ
470-19 DAX System QE
470-20 Dolby, DTS, SDDS License Fees NQ
470-21 Grievances, Unions NQ
470-22 Harassment Training NQ
470-23 Meal Penalty QW Qualified Labor only.
471-24 Anti-Piracy Service QE Must be CA vendor.
470-25 MPAA Rating Fee QE
470-30 Online Photo Approval Service QE If based in CA.
470-32 Online Purchases QE If used in CA, shipped from a CA vendor. (See
Tracking Tips)
470-33 Online Shipping QE If shipped within the state.
470-36 "P" Card Fees QE If issued by CA-based company.
470-40 Paid Intern (Not Career Readiness) QW
470-41 Post Production Accounting QE Does not include Agreed Upon Procedures
Report or CPA.
470-42 Postage QE
470-44 Product Placement Credits NQ
470-45 Product Placement Staff NQ
470-49 Parking or Traffic Violation Fines NQ
470-50 Penalties & Union Grievances NQ
470-65 Production Company Formation Fees QE Only if formed and filed in the state of CA
during the qualified period.
470-70 Production Legal Expenses, including Labor
Relations, Minor Confirmation & Music QE
Excludes financing, distribution, or marketing
expenses.
470-71 Production Services Company Fees NQ
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 26
470-00 MISCELLANEOUS CHARGES
470-72 Property Taxes NQ
470-73 Record Retention (Scanning Documents) QE
470-74 Reusable Water Bottles QE
470-75 Safety Advisor, "Green" Advisor QE QW if paid directly to individual or through
payroll.
470-76 Sales Tax QE
470-77 Use Tax NQ
470-78 City Taxes NQ
470-79 California State Taxes NQ
470-80 Scenechronize Subscription QE
470-81 Software Purchases NQ
470-81 Aspera NQ
470-82 Solar Power Cells QE
470-83 Miscellaneous Production Expenses NQ
470-84 Charitable Donations NQ QE with location agreement
470-85 Studio Charges for Specific Items QE All related party transactions subject to review.
470-86 Studio Entertainment NQ
470-87 Studio Overhead Allocations NQ
470-88 Work Visa Fees NQ
471-00 INSURANCE
471-01 Production Package QE
Must be purchased from a CA based broker.
Only costs concerning work in CA qualify.
471-02 Errors & Omissions Insurance NQ
471-03 General Liability Insurance QE
471-04 Umbrella Policy QE
471-05 Workers' Compensation Insurance QE
471-06 Automobile Liability Insurance QE
471-07 Guild Travel Insurance QE
471-08 Essential Element NQ
471-09 Insurance Adjusters QE
471-010 Insurance Auditors QE
471-11 Cast Exams QE QW if doctor is paid directly.
471-12 Insurance Deductibles NQ
471-25 Recoverable Costs QE Must be deducted from qualified expenditure
total.
471-30 Non-Allowable Costs NQ
471-35 Miscellaneous Additional Premiums QE
471-50 Covered California QE
475-00 PUBLICITY
475-05 Special Stills Photographer NQ See account #118-06 for Set Still
Photographer.
475-11 Publicist NQ
475-30 Online Photo Approval Service QE Must be based in CA.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Acct # Description Tag(s) Comments
QW = Qualified Wages QE = Qualified Expenditures NQ = Not-Qualified
VU = Visual Effects MU = Music
Page | 27
475-00 PUBLICITY
475-40 Purchases NQ
475-41 Stills Supplies NQ
475-42 Stills Lab Expense NQ
475-43 Promotional Materials NQ
475-45 Box Rentals NQ
475-47 Car / Mileage Allowances NQ
475-50 Rentals NQ
475-60 Travel Expenses NQ
475-80 Publicity Meals and Entertainment NQ
475-90 DVD Extras, Trailers, EPK NQ
475-99 Fringe Benefits NQ
480-00 CONTRACTUAL CHARGES
Contingency
Include as contractual charges,
not within the budget detail.
DO NOT INCLUDE IN JOBS
RATIO CALCULATION.
Up to 10% only on estimated
qualifying expenditures in CA;
Completion Bond
Up to 2% on qualified spend only
allowable as a contractual expense;
Must be purchased from a CA-based
Bond Company and included in Total
Production Budget.
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Page | 28
FRINGE BENEFITS
It is advisable to set up budgets with the following fringe breakdown as federal fringes and others must be
excluded from California tax credit calculations. Non-Qualifying fringe must be separated or zeroed out when
creating the Qualified Expenditure budget.
Note: If fringes are combined, they must include itemized calculations showing how the combined total was
achieved and must not exceed individual ranges.
The CFC will not accept budgets with ALL-INCLUSIVE fringe rates that include Non-Qualifying Fringe (e.g.,
FICA, MEDICARE, FUI, FUTA, PIT [personal income tax withholding]). Combined Fringes MUST be itemized
on the Fringe Matrix.
Description Type Accepted % Notes
Unemployment Insurance Fed FUI 0 Exclude from Incentive Budget
FICA – Social Security Fed FICA 0 Exclude from Incentive Budget
FICA – Medicare Fed MED 0 Exclude from Incentive Budget
CA Solvency Fed CAFUI 0 Exclude from Incentive Budget
CA State Taxes CA CAST 0 Exclude from Incentive Budget
Addt’l FUTA CA FUTA 0 Exclude from Incentive Budget
State Unemployment
Insurance
CA SUI 6.2 Include in Incentive Budget
California Care Medical
Insurance
CA NU % 4.5 May Include in fringes or as a line item in
Incentive Budget
Workers Compensation –
Crew / Background Talent
CA WC 5.24 Include in Incentive Budget.
Workers Compensation –
Clerical / Editorial
CA WC 1.96
Vacation Accrual CA VAC 4.0 Include in Incentive Budget. (if applicable)
Holiday Accrual CA HOL 3.719 Exclude from Incentive Budget if holiday pay
is a line item.
Sick Pay Accrual CA SIC 0 Exclude from Incentive Budget. QW for
Recurring and Relocating TV.
Crew/399 Pension, Health
& Welfare
CA IA % 23.50 May Include in Incentive Budget
Crew Combined CA IA/CAT 37.219 IA plus SUI/WC/Payroll Fee
Crew/399 IAP CA IA% 6.0 May include in Incentive Budget
DGA PH&W
UPM/ ADs
CA DGA 20.38 Include in Incentive Budget. Exclude Holiday
if line item
SAG/AFTRA P/H/W
Stunt Coordinator
CA SAG 19
California Film Commission - Qualified Expenditure Chart Non-Indie Inside Zone Revised June 6, 2019
Page | 29
Description Type Accepted % Notes
SAG/AFTRA P/H/W
Extras
CA SAGE 18.5
AFTRA (Network) CA AFTRA 19.5
Non-Union Flat CA NU SUI 6.2
WC 4.03
Payroll fee 1.0-2
CA Care 4.5
If combined, include breakdown of how total
was achieved and not to exceed individual
ranges
Extras – SAG (All inclusive
- exclude Casting Fee
CA SE Max 32.0
Include in Incentive Budget. If combined,
include breakdown of how total was achieved;
not to exceed individual ranges
Extras Casting Fee CA Fee 0 May be included as a QE line item in the
budget.
Teamsters CA T% 29.4255
Teamster Combined CA T% 35.4255
ATL Payroll Handling Fee CA ATL Per check fee Include in Incentive Budget (salary must
qualify)
BTL Payroll Handling Fee CA BTL 2